Pearl Industries uses the allowance method of accounting for bad debts. The company produced the following aging of the accounts receivable at year-end.

(a)

Calculate the total estimated bad debts based on the information below.

				Number of Days Outstanding
		Total		030		3160		6190		91120		Over 120
Accounts receivable		$409,000		$246,000		$84,000		$43,000		$23,000		$13,000
% uncollectible				1%		4%		5%		8%		11%
Estimated bad debts		$enter estimated bad debts in dollars		$enter estimated bad debts in dollars		$enter estimated bad debts in dollars		$enter estimated bad debts in dollars		$enter estimated bad debts in dollars		$enter estimated bad debts in dollars